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題名：資訊科技投資與智慧資本對企業績效影響之研究
作者：陳美純 引用關係
作者(外文)：Mei-Chun Chen
校院名稱：國立中央大學
系所名稱：資訊管理研究所
指導教授：林子銘
學位類別：博士
出版日期：2001
主題關鍵詞：資訊科技投資；智慧資本；人力資本；結構資本；關係資本；企業績效；information technology investment；intellectual capital；human capital；structure capital；relationship capital；business performance
原始連結：連回原系統網址new window
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隨著時代潮流的演進，傳統以財務與實質資產為公司基礎的方式逐漸式微，取而代之的是核心競爭力、知識、與專業工作者為主要資產的結構方式。企業運用資訊科技的目的在於能夠培養核心能力、協調及管理工作者的任務，強化生產力與提升整體品質。而無形的智慧資本是評估企業價值的重要參考指標，它係由人力資本、結構資本與關係資本所構成，為企業知識、資訊、智慧財產、經驗與技能的總和，對於經營績效的優劣有著舉足輕重的地位。
本研究從資訊科技投資與智慧資本的觀點切入，探討對企業績效的影響。第一階段訪談國內七家公民營企業的主管，瞭解企業資訊科技運用與智慧資本管理的概況。在人力資本方面，對於軟體公司及網路公司的研發部門，應積極積蓄員工的技能、經驗、專業年資、解決問題的處理模式；對於企業中的資訊部門，員工應該累積豐富的企業流程知識，能夠迅速解決企業問題與發掘應用資訊科技的新機會，同時全面滲透價值鏈，以創造更多企業價值。在結構資本方面，對於軟體公司及網路公司，應該能夠掌握資訊科技關鍵技術，又能隨時調整工作團隊，以因應外在環境的變化；對於企業中的資訊部門，必須建立完整的資訊架構，有彈性因應企業轉型、外移或處理更複雜的業務。在關係資本方面，對於軟體公司及網路公司，必須建立良好的服務與形象，爭取顧客的信任與支持，以提高銷售量及再購率；對於企業中的資訊部門，關鍵在內部各單位使用者的滿意度、是否獲得其他部門認同、能否建立良好人際關係、與公司高階層主管的互動、獲取支持及信賴。
第二階段採取大規模的問卷調查，以一千大企業為研究對象，進行研究假說的驗證。本研究的有效回收問卷為87份。在資訊科技支出比例，製造業以人事費用居多，服務業與金融業以硬體費用居多。在平均值上，製造業以結構資本較高；服務業以關係資本及企業績效高較；而金融業以資訊科技投資與人力資本較高。在人力資本的因素分析上，共萃取四個因素，包括員工的特質能力、員工的知識交流、員工的教育訓練、員工的年資水準。在結構資本的因素分析上，共萃取五個因素，包括企業整體流程、組織結構設計、運用IT的能力、智慧財產管理、資訊系統架構。在關係資本的因素分析上，共萃取四個因素，包括合作夥伴關係、顧客導向經營、顧客關係管理、供應商關係。在企業績效的因素分析上，共萃取兩個因素，包括財務績效指標、經營績效指標。本研究模型的徑路分析，人力資本顯著影響結構資本與關係資本，雖人力資本並不直接影響企業績效，然結構資本與關係資本顯著影響企業績效，而資訊科技投資皆無顯著影響智慧資本。
第三階段為抽取規模達上市上櫃的兩家軟體業者，進行深入訪談，並觀察企業過去三年的經營績效及今年公開財務報表，希望瞭解軟體公司運用資訊科技與智慧資本管理的情況。本研究的分析，α公司具有優秀的軟體開發人力及技術、企業運作機制與管理制度相當良好、競爭優勢主要來源在於結構資本；β公司具有優秀的軟體開發人力及技術、專業知識有系統的保存與應用、競爭優勢主要來源在於關係資本。
本研究的總結論可分為三個部份加以說明，第一、研究構面的因素分析；第二、研究模型的徑路分析；第三、研究構面之間的相關程度。對實務界的建議有：第一、提升人力資本的存量與流量；第二、將知識、經驗或技能予以系統的保存；第三、強調分享與互動的企業文化；第四、擬定智慧資本的策略管理。對學術界的建議有：第一、企業訪談的配合度關係研究內涵的深度；第二、研究者應多從數種評估觀點衡量智慧資本。
對未來提出三個研究方向，第一、找出影響智慧資本產生企業績效的因素，並長時間觀察；第二、對智慧資本及資訊科技投資進行大規模的實證研究；第三、公司應該建立本身的智慧資本程序模式，並加以監控。本研究從各階段的發現，提出五點衍生的其他議題加以討論，第一、智慧資本衡量指標的建構與修正；第二、從組織生命週期的觀點解釋智慧資本的累積過程；第三、良好的知識管理有助於智慧資本的增加；第四、智慧資本評估應與企業績效結合；第五、資訊科技策略運用將可提昇智慧資本
歸納本研究主要貢獻可分成三部份，第一、瞭解受訪企業資訊科技運用的情況，並推導智慧資本程序模式，有助於評估內部的無形資產。第二、對大型企業實施問卷調查，瞭解資訊科技投資、相關費用比例的分配；同時進行智慧資本要素的因素分析、研究模型的路徑分析、研究構面間的相關分析，並與公開財務分析資料進行相關分析，且和國內、外相關研究加以比較。第三、深入訪談軟體公司智慧資本的內涵，並觀察財務績效與競爭優勢的來源。
最後，面臨時代的演變與科技的日新月異，改變過去評估企業價值的角度，對於企業知識的傳承與掌握無形資產，已成為未來取決勝負的關鍵。
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